Check out the Perpetual Technology P-3A DAC. I have also been looking and currently am using a P.S. audio Ultralink which is a little long in the tooth. What I like MOST about the P-3A DAC is that it supposedly sounds better than the MSB Link 3 for starters (according to the dealer who is selling both) and the Bel Canto which I haven't heard; (140 db signal to noise). It also works in conjunction with their P-1A Digital Correction engine which performs multi-functions including jitter reduction, output a 24 bit from 16 bit CD, has software coming out that supposedly provided digital equaization for both room and loudspeakers. The P-1A cost 950.00 and the DAC unit is 699.00. I'm giving it a try and will let you know the results. I am really excited about the P-1A, almost sounds too good to be true. We shall see. Anyone that is familiar with these units I would be interested in their impressions. In any event I have 30 days trial period.